How to Tag a User or Company
In order to @tag
a user or company in your post, use the entity's LinkedIn Identifier. You can get the LinkedIn Identifier from the end of the URL when viewing the page page - for Nike in the example below, it'd be @nike
See the video below for more info:
Unable to Tag a User
If you're unable to tag a user and confirmed that the username is correct then it's likely that they have Profile visibility outside LinkedIn turned off.
They can change this setting in the "Visibility" section of their LinkedIn profile settings.